Compliance Desk
LLC filing and compliance guides
Pick the filing you are facing. Each guide walks through it and cites the official source.
Find your guideShort answer
These are step-by-step guides to U.S. LLC filings. Each one answers a single question and cites the state or IRS page behind every fee, form and deadline, with the date it was last checked.
Last checked against official sources: October 30, 2026.Which filing are you facing?
- How the IRS classifies an LLC by defaultThe default federal tax treatment of single-member and multi-member LLCs, and when Form 8832 applies.
- The S corporation election deadline and who can electThe Form 2553 deadline, the S corporation eligibility tests, and late-election relief.
- How to get an EIN when you have no SSN or ITINGetting an EIN with no SSN or ITIN: Form SS-4 by fax, by mail, or by phone from abroad.
- Does a single-member LLC need an EIN? When the IRS requires oneWhen a disregarded single-member LLC can use its owner's number, and when employees, excise taxes, or an election require its own EIN.
- Does an LLC get a 1099? The $2,000 rule by tax classificationWhich LLCs get Form 1099-NEC at the $2,000 threshold, read from line 3a of Form W-9, and the February 1, 2027 due date.
- Annual report vs franchise tax vs income taxHow an annual report, a franchise tax, and an income tax return differ, with Florida, Texas, and Delaware examples.
- What an LLC really pays each year, and what is an optional add-onWhat an LLC pays each year by law in six states, and how that differs from optional registered agent fees
- When an LLC must amend its articles of organizationWhen a Florida LLC must amend its articles, what the amendment contains, and the $25 fee.
- When an LLC needs to register a DBA or assumed nameWhen a Florida LLC registers a fictitious name, who is exempt, the $50 fee, and when registration expires.
- What happens when a registered agent resignsHow an agent resigns in Florida, the 31-day window, the fees, and naming a successor.
- How to close an LLCState dissolution, the IRS final return and EIN letter, the Florida filing, and the Texas termination path.
- When to dissolve an LLC, or let it lapseWhen Florida, Delaware and Texas treat an LLC as dissolved, what happens when an owner just stops, and what the IRS expects.
- Texas LLC franchise tax forfeiture and reinstatementWhat Forms 05-211 and 05-213 mean, and the Comptroller-then-Secretary of State reinstatement order.
- California LLC suspension and revivorWhy California suspends an LLC (Secretary of State or FTB), what suspension means, and the official revivor steps using Form FTB 3557 LLC.
- Delaware LLC franchise tax cancellation and revivalWhat Delaware says happens when an LLC misses the $400 annual tax due June 1, and how a certificate of revival under 6 Del. C. 18-1109 works.
- Florida LLC administrative dissolution and reinstatementWhy Florida administratively dissolves an LLC, what dissolved status means under Fla. Stat. 605.0714, and how reinstatement works on Sunbiz.
- Nevada LLC default, revocation and reinstatementHow Nevada treats an LLC that misses its annual list (default, then charter revocation after a year) and how it reinstates
- Wyoming LLC administrative dissolution and reinstatementHow Wyoming treats an LLC that misses its annual report (delinquent, administratively dissolved) and the two-year reinstatement
- What happens when a New York LLC misses its biennial statementWhat a missed New York LLC biennial statement does (past due status), the $9 fee, and how to file late.
- What Florida law requires a registered agent to doThe two duties Florida law gives a registered agent, who may serve, and how the agent is changed.
- What an operating agreement governs under Florida lawWhat Fla. Stat. 605.0105 lets an operating agreement govern and the terms it cannot change.
About these guides
Official sources only
Every fee, form and deadline is read from a state or IRS page, and the page names it.
Dated
Each guide shows when its sources were last checked. Dates move, so check before you file.
Information, not advice
These guides explain how a filing works. They are not legal, tax or financial advice.
The site is published by Vermilion Vitez Holding LLC, which sells LLC formation and resells registered-agent service fulfilled by Registered Agents Inc., the agent of record. It is not a law firm, tax firm, or financial advisor and does not give legal, tax, or asset-protection advice.
Who runs the Compliance Desk
Who publishes this site
Vermilion Vitez sells LLC formation and other business filings, and it resells registered-agent service fulfilled by Registered Agents Inc., the agent of record. Vermilion Vitez is not the registered agent for anyone.
What you will find here
Each page answers one question about forming or maintaining a U.S. business, and each fact is tied to an official source: a state legislature or Secretary of State, a state tax authority, or the IRS. Every source carries a last-checked date.
A fact that cannot be confirmed against an official source is left off the page.
What this site is not
This site is not a law firm, a tax firm, or a financial advisor. It gives no legal, tax, or asset-protection advice and does not recommend a business structure. Nothing here replaces advice from a licensed attorney or a qualified accountant for your situation.
Where a page mentions a Vermilion Vitez service, the disclosure appears on the page as well as in the footer: Published by Vermilion Vitez Holding LLC, which sells LLC formation and resells registered-agent service fulfilled by Registered Agents Inc.
How to read the sources
Each page ends with an Official sources list. Filing fees, forms, and deadlines change, and the last-checked date on the source is the date the page was confirmed. If the official page has moved since then, treat the fact as out of date until it is re-checked.
Talk it through with us
Tell us what happened to your LLC and we will point you to the right filing. The first call is free.
Get my free game plan Or browse our filing services.Common questions
Who owns this website?
It is published by Vermilion Vitez Holding LLC, a company that sells LLC formation and related filings. Vermilion Vitez resells registered-agent service fulfilled by Registered Agents Inc.
Do you give legal or tax advice?
No. The site explains how filings work from official sources, and it does not give legal, tax, financial, or asset-protection advice.
Sources official publishers behind the guides
- Florida Legislature
- Florida Department of State, Division of Corporations
- Texas Comptroller of Public Accounts
- Delaware Division of Corporations
- Texas Secretary of State
- Internal Revenue Service
- Florida Department of State, Division of Corporations, File Reinstatement
- Florida Department of State, Division of Corporations, Fee schedule (Limited Liability Company)
- Florida Legislature (Fla. Stat. 605.0714
- Florida Legislature (Fla. Stat. 605.0715
- Florida Department of State, Division of Corporations, Annual Report
- Delaware Division of Corporations, Annual Taxes and Reports (LLC annual tax)
- Delaware Division of Corporations, Fee Schedule (linked from corp.delaware.gov/fee/)
- Delaware Code, 6 Del. C. 18-1107, 18-1108, 18-1109
- Delaware Code, 6 Del. C. 18-104 (registered office; registered agent)
- California Franchise Tax Board, My business is suspended
- California Franchise Tax Board, Limited liability company (LLC)
- California Secretary of State, Statements of Information Filing Tips
- California Secretary of State, Business Entities FAQs
- California Secretary of State, Limited Liability Companies - Statement of Information (Form LLC-12 fee line)
- New York Department of State, Division of Corporations
- New York State Senate (NY LLC Law 301)
- New York State Senate (NY LLC Law 701)
- New York State Senate (NY LLC Law 702)
- New York State Department of Taxation and Finance
- Wyoming Secretary of State, Business Division
- Wyoming Legislature (Title 17, W.S. 17-29-209, 17-29-210, 17-29-705, 17-29-707)
- Wyoming Secretary of State, Business Division (wyobiz)
- Wyoming Legislature (W.S. 17-28-103, 17-28-110)
- Nevada Legislature (NRS 86.263)
- Nevada Legislature (NRS 86.272, 86.251)
- Nevada Legislature (NRS 86.274)
- Nevada Legislature (NRS 86.276, 86.278)
- Nevada Legislature (NRS 76.130)
- Nevada Legislature (NRS 86.4895, 86.561)
- Florida Legislature (Fla. Stat. 605.0113)
- Delaware General Assembly (Delaware Code Title 6, Ch. 18)
- California Franchise Tax Board
- California Secretary of State
- New York Department of State
- Florida Legislature (Fla. Stat. 605.0701)
- Florida Legislature (Fla. Stat. 605.0714)
- Florida Legislature (Fla. Stat. 605.0715)
- Florida Department of State, Division of Corporations (Sunbiz)
- Delaware Code (6 Del. C. 18-1107, 18-1108, 18-1109)
- Texas Secretary of State (Form 608, rev. 09/26)
- Florida Legislature (Fla. Stat. 605.0702)
This page is general information about how a filing works, taken from official sources. It is not legal, tax, or financial advice, and it does not recommend any business structure. Confirm current forms, fees, and deadlines on the official source before you file.